Hywel Dda University Health Board – Annual Audit Report

This report summarises our findings from the audit work undertaken at Hywel Dda University Health Board during 2017.

We have issued a qualified regularity opinion on the 2016-17 financial statements of the Health Board, and in doing so, we have also brought several issues to the attention of officers and the Audit Committee and placed a substantive report alongside our audit opinion.